Partnertax.ai
Start free trial →

South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45A-8

Deadline for claims--Forms and assistance from county treasurers--Extension of deadline

Official textsdlegislature.gov

Claims for refund under § 10-45A-2 shall be made annually on or before July first upon forms prescribed by the secretary of revenue. Forms shall be made available to county treasurers who shall, upon request of a claimant, assist the claimant in completing the application and shall forward the same to the Department of Revenue. In case of sickness, absence, or other disability of the claimant, or if other good cause exists, the secretary may extend for a period not to exceed six months the time for filing a claim.

Last amended: Source: SL 1974, ch 89 , § 4; SL 1980, ch 81 , § 5; SL 1995, ch 62 , § 5; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 10-45-102 · Extension applies to full costs and installation fees
  2. 10-45-103 · Application for extension permit--Permit nontransferable
  3. 10-45-104 · Secretary to prescribe form and documentation requirements
  4. 10-45-105 · Fraudulent claim--Tax due constitutes lien in favor of state
  5. 10-45-106 · Right to hearing on denial of extension request
  6. 10-45-107 · Promulgation of rules regarding filing extensions
  7. 10-45-108 · Sourcing of sales and services
  8. 10-45-109 · Registration and tax collection does not create nexus for…
  9. 10-45-110 · Exemption for sale of coins, currency, or bullion
  10. 10-45-111 · Relief from liability for failing to collect tax at new…
  11. 10-45-112 · Exemption for nonprofit corporations created for fire…
  12. 10-45-113 · Exemption for small sales by minors
  13. 10-45-114 · Exemption--Coaches
  14. 10-45A-1 · Definition of terms
  15. 10-45A-2 · Refund of sales and service tax to elderly and disabled…
  16. 10-45A-3 · Right to file lost on death--Filing by guardian or attorney
  17. 10-45A-4 · Relief limited to one claimant per household--Secretary to…
  18. 10-45A-5 · Refund amounts for single-member households
  19. 10-45A-6 · Refund amounts for multiple-member households
  20. 10-45A-7 · Secretary to prepare table
  21. 10-45A-8 · Deadline for claims--Forms and assistance from county…
  22. 10-45A-9 · Claim computed by department at election of claimant
  23. 10-45A-10 · Documentary evidence with claim
  24. 10-45A-11 · Secretary to determine disability claims
  25. 10-45A-12 · Death of claimant--Disposition of claim
  26. 10-45A-13 · Proration of funds insufficient to pay all claims
  27. 10-45A-14 · Denial of claim--Hearing before secretary of…
  28. 10-45A-15 · Fraudulent claims--Recovery of excess payment--Filing as…
  29. 10-45A-16 · Promulgation of rules
  30. 10-45B-1 · 10-45B-1, 10-45B-1.1. Repealed by SL 2014, ch 62, § 3, eff.…
  31. 10-45B-3 · 10-45B-3. Repealed by SL 1994, ch 101, § 3
  32. 10-45B-4 · 10-45B-4 to 10-45B-5.1. Repealed by SL 2010, ch 61, §§ 2, 3,…
  33. 10-45B-6 · 10-45B-6. Repealed by SL 2014, ch 62, § 3, eff. July 1, 2015
  34. 10-45B-7 · 10-45B-7, 10-45B-8. Repealed by SL 2014, ch 62, § 3, eff.…
  35. 10-45C-1 · Definitions
  36. 10-45C-2 · Legislative findings
  37. 10-45C-3 · Authority to enter into agreement--Authority to…
  38. 10-45C-4 · Relationship to state law
  39. 10-45C-5 · Agreement requirements
  40. 10-45C-6 · Cooperating sovereigns
Full table of contents →